Pitt Enterprises manufactures jeans. All materials are introduced at the beginning of the manufacturing process in the Cutting department. Conversion costs are incurred uniformly throughout the manufacturing process. As the cutting of material is completed, the pieces are immediately transferred to the Sewing department. Information for the Cutting department for the month of May follows. Units Direct materials Percent Complete Conversion Percent Complete Beginning work in process inventory 20,000 100% 80% Units started this period 190,000 Units completed and transferred out 153,000 Ending work in process inventory 57,000 100% 80% Production cost information for the Cutting department follows: Beginning work in process Direct materials $ 72,200 Conversion 34,870 $ 107,070 Costs added this period Direct materials $ 343,700 Conversion 354,650 $ 698,350

If Pitt Enterprises uses the FIFO method of process costing, compute the equivalent units for direct materials and conversion respectively for May.